The role of corporate governance and reputation in the disclosure of corporate social responsibility and firm performance

被引：15
|
作者：
Siddiqui, Faiza [1 ]
YuSheng, Kong [1 ]
Tajeddini, Kayhan [2 ,3 ]
机构：
[1] Jiangsu Univ, Sch Finance & Econ, Zhenjiang, Peoples R China
[2] Sheffield Hallam Univ, Sheffield Business Sch, Serv Sect Management, Sheffield, England
[3] Tokyo Int Univ, Inst Int Strategy, Tokyo, Japan
来源：
HELIYON | 2023年 / 9卷 / 05期
关键词：
Corporate social responsibility disclosure; Firm performance; Corporate reputation; Ownership concentration; CEO integrity; FINANCIAL PERFORMANCE; MEDIATING ROLE; MODERATING ROLE; AGENCY COSTS; OWNERSHIP; INTERNATIONALIZATION; LEADERSHIP; MODELS; LINK;
D O I：
10.1016/j.heliyon.2023.e16055
中图分类号：
O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];
学科分类号：
07 ; 0710 ; 09 ;
摘要：
This aim of this research is to examine the role of Corporate Governance and Corporate Reputation (CR) in the disclosure of Corporate Social Responsibility (CSRD) and firm performance. A moderating - mediation model addresses this research objective based on 3588 observations from 833 firms from 31 countries between 2005 and 2011. Significant effect of CSRD on CR was observed, especially contributing to firm performance. The results verified a moderate effect of "corporate governance" on "CSRD" and CR. The study also demonstrated how CEO integrity, ownership concentration, and CR contribute to fostering CSRD and firm performance. This paper also discusses about the theoretical contributions and practical implications of the study.
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页数：14
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